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Document 62011CN0284
Case C-284/11: Reference for a preliminary ruling from the Varhoven Administrativen Sad na Republika Balgaria lodged on 8 June 2011 — EMS Bulgaria TRANSPORT OOD v Direktor na Direktsia ‘Obzhalvane i upravlenie na izpalnenieto’ pri Tsentralno Upravlenie na Natsionalnata Agentsia po Prihodite gr. Plovdiv
Case C-284/11: Reference for a preliminary ruling from the Varhoven Administrativen Sad na Republika Balgaria lodged on 8 June 2011 — EMS Bulgaria TRANSPORT OOD v Direktor na Direktsia ‘Obzhalvane i upravlenie na izpalnenieto’ pri Tsentralno Upravlenie na Natsionalnata Agentsia po Prihodite gr. Plovdiv
Case C-284/11: Reference for a preliminary ruling from the Varhoven Administrativen Sad na Republika Balgaria lodged on 8 June 2011 — EMS Bulgaria TRANSPORT OOD v Direktor na Direktsia ‘Obzhalvane i upravlenie na izpalnenieto’ pri Tsentralno Upravlenie na Natsionalnata Agentsia po Prihodite gr. Plovdiv
SL C 238, 13.8.2011, p. 7–8
(BG, ES, CS, DA, DE, ET, EL, EN, FR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
13.8.2011 |
EN |
Official Journal of the European Union |
C 238/7 |
Reference for a preliminary ruling from the Varhoven Administrativen Sad na Republika Balgaria lodged on 8 June 2011 — EMS Bulgaria TRANSPORT OOD v Direktor na Direktsia ‘Obzhalvane i upravlenie na izpalnenieto’ pri Tsentralno Upravlenie na Natsionalnata Agentsia po Prihodite gr. Plovdiv
(Case C-284/11)
2011/C 238/12
Language of the case: Bulgarian
Referring court
Varhoven Administrativen Sad na Republika Balgaria
Parties to the main proceedings
Applicant: EMS Bulgaria TRANSPORT OOD
Defendant: Direktor na Direktsia‘Obzhalvane i upravlenie na izpalnenieto’ pri Tsentralno Upravlenie na Natsionalnata Agentsia po Prihodite gr. Plovdiv
Questions referred
1. |
Are Articles 179(1), 180 and 273 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax and the principle of effectiveness in the field of indirect taxation, which is discussed in the judgment of the Court of Justice in Joined Cases C-95/07 and C-96/07 Ecotrade, to be interpreted as permitting an exclusion period such as that in the present case under Article 72(1) of the Law on value added tax (2008 version), which period was extended — under Section 18 of the transitional and concluding provisions of the Law amending and complementing the Law on value added tax — until the end of April 2009 only for recipients of supplies who became taxable before 1 January 2009, taking into account the circumstances of the dispute in the main proceedings, that is to say:
|
2. |
Is the principle of tax neutrality as a fundamental principle, which is of importance for the establishment and functioning of the common system of value added tax, to be interpreted as meaning that a tax assessment practice such as that at issue in the main proceedings — which acknowledges the late charging of value added tax, levies interest as a penalty and imposes an additional penalty of denial of the right to deduct input value added tax — is permissible in the actual circumstances of the appellant’s case, taking into account the fact that the transaction was not concealed, it was documented in the accounts, the tax authorities had the necessary information, no abuse occurred and the budget was not adversely affected? |